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A detailed guide in three volumes for tax practitioners. The book begins with the basic materials and analyses them for application to any particular case. It features: * Key points boxes * Full contents for each chapter * Tables, checklists and examples. There is more detailed analysis of: * Article 17 OECD Model Treaty * HMRC's published views on "Image Rights" * The 1987 Regulations * DTR * Tax Avoidance Relevant statutory and related material are included in the text. A case study at the end brings matters together.
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Hinweis: Dieser Artikel kann nur an eine deutsche Lieferadresse ausgeliefert werden.